HOUSE DOCKET, NO. 1158        FILED ON: 1/15/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2569

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Joan Meschino

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to condominiums.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Joan Meschino

3rd Plymouth

1/14/2019

Stephan Hay

3rd Worcester

1/30/2019

Mathew J. Muratore

1st Plymouth

1/31/2019

Patrick M. O'Connor

Plymouth and Norfolk

1/29/2019

David Allen Robertson

19th Middlesex

2/1/2019

Thomas M. Stanley

9th Middlesex

2/1/2019

Tommy Vitolo

15th Norfolk

1/29/2019

Bud L. Williams

11th Hampden

2/1/2019


HOUSE DOCKET, NO. 1158        FILED ON: 1/15/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2569

By Ms. Meschino of Hull, a petition (accompanied by bill, House, No. 2569) of Joan Meschino and others relative to the taxation of condominiums.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-First General Court
(2019-2020)

_______________

 

An Act relative to condominiums.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1.  Section 14 of Chapter 183A of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting after the first sentence the following sentences:-

provided, however, that any portion of the common area and facilities for which the declarant has reserved in the master deed any right to add or withdraw real estate shall, at the discretion of the board of assessors, be separately assessed at a value equal to the land value prior to recording the master deed, minus the value of any separately taxed improvement(s) subsequent to recording the master deed and taxed to the declarant or its successor in interest and the lien for those taxes shall attach to the right or interest so assessed but not to the common areas and facilities.  To the extent the reserved right expires or is otherwise extinguished, the lien for taxes previously assessed to the declarant or successor shall attach to any units in the condominium submitted to condominium status after the assessment of the right, but not to units against which property taxes were separately assessed in the same fiscal year the interest was assessed.  No reserved right shall be assessed and taxed after it expires or is otherwise extinguished, provided, however, that any such right extended, revived or granted by the organization of unit owners under section 5 shall, after an instrument extending, reviving or granting such right is recorded or registered, be assessed and taxed under this section.